13. Income taxes

(a) The Company has non-capital losses of approximately $30.5 million available to reduce future taxable income, the benefit of which has not been recognized in these consolidated financial statements. At October 31, 2019, the tax losses expire as follows:

		Canada		Other foreign		Total
2026	$	1,824,942	$	-	$	1,824,942
2027		1,534,633		-		1,534,633
2028				-		-
2029		1,572,795		452,762		2,025,557
2030		2,122,111		1,880,897		4,003,008
2031		1,278,506		18,526		1,297,032
2032		1,416,917		325,793		1,742,710
2033		1,717,443		157,463		1,874,906
2034		2,484,557		679,089		3,163,646
2035		2,807,765		570,901		3,378,666
2036		3,295,071		441,019		3,736,090
2037		2,637,800		232,719		2,870,519
2038		1,783,250		-		1,783,250
2039		1,224,688		5,254		1,229,942
	$	25,700,478	$	4,764,423	$	30,464,901

(b) In addition, the Company has available capital loss carry forwards of approximately $1.3 million to reduce future taxable capital gains, the benefit of which has not been recognized in these consolidated financial statements. Capital losses carry forward indefinitely.

(c) Deferred income taxes reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and amounts used for income tax purposes. Significant components of the Company's deferred tax assets and liabilities are as follows:

		2019			2018			2017
Non-capital losses and other	$	8,073,286		$	7,698,859		$	7,277,434
Capital losses		175,090			175,090			350,180
Property, equipment, patents and deferred costs		1,668,632			1,567,228			1,598,394
	$	9,917,008		$	9,441,177		$	9,226,008
Deferred tax asset not recognized		(9,917,008	)		(9,441,177	)		(9,226,008	)
	$	-		$	-		$	-

As at October 31, 2019 and 2018, the Company assessed that it is not probable that sufficient taxable profit will be available to use deferred income tax assets based on operating losses in prior years; therefore, there are no balances carried in the consolidated statements of financial position for such assets.

(d) The reconciliation of income tax attributed to continuing operations computed at the statutory tax rates to income tax expense is as follows:

		2019			2018			2017
Loss before income taxes	$	(2,832,864	)	$	(2,362,239	)	$	(4,346,200	)
Statutory tax rate		26.50%			26.50%			26.50%
Expected income tax recovery	$	(750,709	)	$	(625,993	)	$	(1,151,743	)
Non-deductible expenses and other items		270,610			182,056			413,499
Effect of exchange rate on deferred tax assets carried forward		4,269			225,846			424,023
Effect of higher tax rates in foreign jurisdiction		-			-			163,651
Change in deferred tax assets not recognized		475,830			218,091			150,570
	$	-		$	-		$	-